Rate and General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Rate and General Provisions

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Section
15-30-2101

Definitions

Section
15-30-2102

Construction of net income

Section
15-30-2103

Rate of tax

Section
15-30-2104

Tax on nonresident

Section
15-30-2105

Tax on lump-sum distributions

Section
15-30-2106. through 15-30-2109

reserved

Section
15-30-2110

Adjusted gross income

Section
15-30-2111

Nonresident and temporary resident taxpayers -- adjusted gross income

Section
15-30-2112

Change from nonresident to resident or vice versa

Section
15-30-2113

Determination of marital status

Section
15-30-2114

Exemptions -- inflation adjustment

Section
15-30-2115

General definition of dependent

Section
15-30-2116

Additional exemption for dependent child with disability -- physician's verification

Section
15-30-2117

Military salary, veterans' bonus, or death benefit -- exemptions

Section
15-30-2118

Taxable liability on termination of independent liability fund

Section
15-30-2119

Net operating loss -- computation

Section
15-30-2120

Adjustments to federal taxable income to determine Montana taxable income

Section
15-30-2121. through 15-30-2130

reserved

Section
15-30-2131

Deductions allowed in computing net income

Section
15-30-2132

Standard deduction

Section
15-30-2133

Nondeductible items in computing net income

Section
15-30-2134. through 15-30-2140

reserved

Section
15-30-2141

Independent liability fund -- deductibility

Section
15-30-2142

Income tax deduction for contribution to veterans' programs

Section
15-30-2143

Deduction for contributions to child abuse and neglect prevention program

Section
15-30-2144

Deposit of child abuse and neglect prevention program deductible contributions

Section
15-30-2145. through 15-30-2150

reserved

Section
15-30-2151

Tax on beneficiaries or fiduciaries of estates or trusts

Section
15-30-2152

Computation of income of estates or trusts -- exemption

Section
15-30-2153

Determination of tax of estates and trusts

Section
15-30-2154

Estates and trusts tax remedies